Business Transactions:
- Jan 1: Started business with cash - 100,000
- Jan 7: Brought furniture for cash - 20,000
- Jan 8: Purchase goods - 10,000
- Jan 10: Sold goods - 2,000

Explanation:
1. Starting the business:
On January 1, the business was started with a cash investment of 100,000.

2. Purchasing furniture:
On January 7, the business bought furniture for cash, amounting to 20,000. This transaction can be recorded as follows:
- Debit Furniture account: 20,000
- Credit Cash account: 20,000

3. Purchasing goods:
On January 8, the business purchased goods worth 10,000. This transaction can be recorded as follows:
- Debit Purchases account: 10,000
- Credit Cash account: 10,000

4. Selling goods:
On January 10, the business sold goods for 2,000. This transaction can be recorded as follows:
- Debit Cash account: 2,000
- Credit Sales account: 2,000

Summary of Transactions:
- Cash invested at the beginning: 100,000
- Cash spent on furniture: 20,000
- Cash spent on purchasing goods: 10,000
- Cash received from selling goods: 2,000

Net Cash Balance:
To calculate the net cash balance, we need to consider the cash inflows and outflows.
- Cash inflows: 2,000 (from selling goods)
- Cash outflows: 20,000 (for furniture) + 10,000 (for purchasing goods)
- Net cash balance: 2,000 - (20,000 + 10,000) = -28,000

Conclusion:
Based on the transactions mentioned, the business started with a cash investment of 100,000. It then spent 20,000 on furniture and 10,000 on purchasing goods. The business also sold goods for 2,000. However, after considering all the cash inflows and outflows, the net cash balance is -28,000, indicating a negative cash flow.